CONTINUING
EDUCATION
The basic continuing professional education (CPE)
requirement to obtain or renew the Ohio permit is 120 credits over
a three-year period. New CPAs holding the Ohio permit are required
to report 40 credits over a two-year period.
The reporting period
for licensees whose Ohio permits expire December 31, 2008, December
31, 2009, and December 31, 2010 will be 36 months (24 months
for new CPAs).
Read
the CPE credit and approved programs rule...
Read
the CPE requirements rule for new CPAs...
Continuing education may be earned in any field that
contributes to a licensee's professional competence. Registered
CPE sponsors agree to conform to the NASBA/AICPA
CPE Standards, and this includes keeping appropriate documentation
for CPE audit purposes.
Each licensee holding the Ohio permit is responsible
for retaining appropriate documentation for all CPE credit claimed.
There should be adequate support for: (1) the licensee's program
attendance or completion, and (2) the CPE credit claimed.
All CPAs holding the Ohio permit must take the Ohio
professional standards and responsibilities CPE course once
each reporting period. CPE sponsors that wish to present
courses in Ohio professional standards and responsibilities must
register with the Board and submit all course materials to the
Board for review and approval.
